论文部分内容阅读
当前,随着我国转变经济增长方式战略的持续推进,各行企业获得财政性资金的项目和金额日益增长。其中,民航基金作为财政性资金的重要组成部分,在促进民航产业经济发展,协调地方区域平衡等方面起到了积极的作用。所以全面、准确地掌握民航基金的会计处理原则,是做到民航基金“取之于民,用之于民”的前提条件。本文针对机场行业的特点,以现行政策规定为依据,对于机场收到的民航基金的会计处理方面存在的问题进行了初步研究,并就存在的问题提出了相关建议和意见。
At present, with the continuous promotion of China’s strategy of transforming the mode of economic growth, the number of projects and the amount of funds that are obtained from all walks of enterprises by the government is on the increase. Among them, civil aviation funds, as an important part of the financial funds, have played a positive role in promoting the economic development of the civil aviation industry and coordinating the balance of local regions. Therefore, comprehensively and accurately grasping the principle of accounting treatment of civil aviation funds is the prerequisite for achieving the civil aviation fund “taking it from the people and using it for the people ”. Based on the characteristics of the airport industry and based on the existing policies and regulations, this paper conducts a preliminary study on the problems existing in the accounting treatment of civil aviation funds received by the airport and puts forward relevant suggestions and opinions on the existing problems.